OC & Associates Tax Co.

Annual Tax Return Preparation Fee Structure (Corporations)

I. Corporate and Local Income Tax Returns/Consumption Tax Returns

(unit: yen)
Annual sales Corporate income, inhabitant, enterprise tax returns (notes 1, 3, 4) Consumption tax return (notes 4)
under 50 million yen 300,000 150,000
50 - 100 million yen 350,000 150,000
100 - 300 million yen 400,000 200,000
300 - 500 million yen 450,000 200,000
500 million yen - 1 billion yen 500,000 250,000
1 - 2.5 billion yen 600,000 300,000
2.5 - 5 billion yen 700,000 350,000
5 - 10 billion yen 800,000 400,000
10 - 20 billion yen 900,000 450,000
20 - 30 billion yen 1,000,000 500,000
30 - 40 billion yen 1,100,000 550,000
40 - 50 billion yen 1,200,000 600,000
more than 50 billion yen note 2 note 2
Information Submission Deadline ("ISD") Within 45 days of the fiscal year-end (includes one-month extension) Within 40 days of the fiscal year-end
Tax Office Submission Deadline Within three months of the fiscal year-end (includes one month extension) Within two months of the fiscal year-end
Express Fees We reserve the right to bill 5,000 yen for each additional day of delay as express fees information is received after the ISD. If all information is not received within 30 days of the ISD (e.g. March 15 for a calendar year-end company) , we reserve the right to complete the tax returns in the following month. We reserve the right to bill 5,000 yen for each additional day of delay as express fees information is received after the ISD. If all information is not received within one week of the ISD (e.g. around Feb. 15 for a calendar year-end company), we reserve the right to complete the return in the following month.
Early Bird Discounts (N/A for outsourcing clients) We will discount our fees by 50,000 yen if all information is received within one month of the fiscal year-end (e.g. January 31 for a calendar year-end company). We will discount our fees by 20,000 yen if all information is received withn three weeks of the fiscal year end (e.g. around January 21 for a calendar year-end company).
Notes:
1. If the entity is subject to factor based enterprise tax (which is imposed on companies with stated capital more than 100 million yen), an additional 30% of the base fee will be charged.
2. To be individually determined, based on complexity and nature of transactions.
3. Branch local tax return preparation fee - 50,000 yen for the first branch, 30,000 yen for each branch thereafter.
4. Interim tax return filing:
Quarterly - take the annual tax return fee, multiply by 1.5 and then divide by four
Monthly - take the annual tax return fee, multiply by 2 and then divide by twelve

II. Depreciable Assets Tax Returns

50,000 yen per location; 20,000 yen, if there are no assets on the books

III. Business Location Tax Return (for offices which occupy over 800 sq. meters or employ over 80 employees).

50,000 yen per location
Effective from June 1, 2018

Disclaimer

This fee structure information is for private circulation only. Although care has been taken in the preparation of this document, contents have been highly summarized and it may contain ambiguities for which further explanation is required. Please contact your CPTA for any clarification.
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